6. After Note 3 insert—
“Meaning of “qualifying person”
4. For the purposes of this Group “qualifying person” has the same meaning as it has for the purposes of Group 3(1) (see paragraph 6 of the Notes to that Group).
Meaning of “relevant housing association”
5. For the purposes of this Group “relevant housing association” has the meaning given by Note (21) of Group 5 of Schedule 8 (zero-rating: construction of buildings etc.)(2).”.
Note 6 to Group 3, Schedule 7A has been amended by section 47 of, and paragraphs 47 and 48 of Schedule 3 to, the Tax Credits Act 2002 (c. 21) (by virtue of S.I. 2003/962), S.I 2013/601 and 2013/630 and S.I. 2015/2006 (N.I.1) (by virtue of S.R. 2016/46 (C. 2)).
Note 21 of Group 5, Schedule 8 has been amended by S.I. 1997/50, 2010/486 and 2012/700.